THE SUPREME COURT REPORTSK.C. GAJAPATI NARAYAN DEO AND OTH vs THE STATE OF ORISSA.

The Supreme Court addressed the validity of the Orissa Agricultural Income-tax (Amendment) Act, 1950, under the doctrine of colourable legislation, holding that the question of validity does not depend on legislative motives but on the competency of the legislature to enact the law. The Court established that the Act, concerning the taxation of agricultural income as per entry 46 of List II of the Seventh Schedule, was valid and not a fraud on the Constitution. Consequently, the Act was upheld, affirming the legislature's authority to legislate on the matter.